II. Essence The Gift of the Magi is a story of a comic mistake of couple who had done sacrificial thing by selling the most valuable possession they have just to give their partner a very special gift. Della, the wife of Jim, sold her hair to Madame Sofraine worth $20 adding that to her money in-hand, $1.87, in buying a $21-dollar worth platinum fob chain for her husband’s golden watch. While, Jim had sold his one of the sources of his pride, the golden watch of his grandfather to his father and of his father to him for him to be able to purchase his gift, a comb, to her wife. But the sacrifice of the two couples had turned into a satirical mistake when they knew in the end that their gifts were eventually useless because it could not be used by both of them fo...